has been published on the site of ' Revenue Agency model with instructions to be submitted electronically by October 30, 2009, as required by the decree-law No. 185 of 2008, the disclosure of information relevant to tax from associated bodies that have favored schemes of art. And Article 148 of the Income Tax Code. 4 of Presidential Decree No. 633.
WHO MUST SUBMIT THE MODEL
The form must be submitted by both entities already established at the date of entry into force of the decree-law No. 185 of 2008 (ie 29 November 2008) and those ESTABLISHED thereafter.
are exempt from the presentation of the model:
voluntary organizations included in the regional registers provided for in Article 6 of Law August 11, 1991, No 266 that do not perform commercial activities other than marginal identified by the Minister of Finance May 25, 1995;
associations pro-loco opting for the enforcement of the Law December 16, 1991, No 398;
amateur legal entities registered in the register of the Italian National Olympic Committee (CONI) that do not perform commercial activities.
The burden of communication extends to amateur sports clubs listed in ' art. 90 of Law 27 December 2002, n. 289 .
TERMS AND CONDITIONS FOR SUBMISSION
institutions already set up to November 29, 2008, date of entry into force of the decree, must submit the model by October 30, 2009.
institutions established after November 29, 2008 must submit the model within 60 days i dalla costituzione, se il termine è scaduto o dovesse scadere prima del 30 ottobre 2009, la presentazione va fatta entro tale data.
Nel caso vi dovessero essere variazioni nei dati comunicati il modello va ripresentato entro il 31 marzo dell'anno successivo a quello in cui queste si sono verificate.
Qualora si verificasse la perdita dei requisiti che danno diritto alle agevolazioni fiscali va data comunicazione entro 60 giorni compilando l'apposita sezione "perdita dei requisiti"
Non è necessario presentare una nuova comunicazione quando le variazioni riguardano i punti 20 (che l’ente riceve proventi per attività di sponsorizzazione o pubblicità) and 21 (which the agency relies on advertising for the distribution of its goods and services) or the number and days of events to raise funds, as referred to in paragraph 33, or the data referred to in paragraphs 23, 24, 30 and 31.
The reporting shall be exclusively by electronically, either directly or through authorized intermediaries (accountants, trade associations, CAF, etc.).
On the website of the Inland Revenue will be available free software "MODELLOEAS.
The failure to submit the model involves the loss of tax benefits.
For further information you can read the previous article I wrote on the topic:
New for 2009, legal entities and non-profit organizations, circular 12 / E
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